# 法人税法 / Corporation Tax Act — 第十九条 (Supplementary Provisions, Article 19) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十九条 (Supplementary Provisions, Article 19)（青色申告書を提出した事業年度の欠損金の繰越しに関する経過措置） — address `suppl-4221-6/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-19 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十九条（青色申告書を提出した事業年度の欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Losses in a Business Year When a Blue Return Has Been Filed caption: machine translation, not official suppl-4221-6/art-19 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-19 **第一項** 十月新法人税法第五十七条第八項（第一号に係る部分に限る。）の規定は、同項に規定する内国法人の同号に規定する合併の日が平成二十二年十月一日以後の日（施行日前に開始した連結親法人事業年度（十月旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第二十九条までにおいて同じ。）の同年十月一日以後の期間内の日を除く。）である場合又は十月新法人税法第五十七条第八項に規定する内国法人（同年十月一日以後に解散するものに限る。）の残余財産の確定の日が同年十月一日以後の日である場合の同号に定める欠損金額について適用し、十月旧法人税法第五十七条第九項に規定する内国法人の同項第二号に規定する合併の日が同年十月一日前の日（施行日前に開始した連結親法人事業年度の同年十月一日以後の期間内の日を含む。）である場合の同号に定める欠損金額については、なお従前の例による。 suppl-4221-6/art-19/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-19/par-1 The provisions of Article 57, paragraph (8) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) apply to the net operating loss specified in that item in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day on or after October 1, 2010 (excluding a day within the period on or after October 1, 2010 of a consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act Before the October Changes; the same applies hereinafter up to Article 29 of the Supplementary Provisions) that started before the Effective Date), or in the case where the date of the determination of residual assets of the domestic corporation prescribed in Article 57, paragraph (8) of the Corporation Tax Act as Amended for October (limited to one that dissolves on or after October 1, 2010) is a day on or after October 1, 2010, and with regard to the net operating loss specified in Article 57, paragraph (9), item (ii) of the Corporation Tax Act Before the October Changes in the case where the date of the merger prescribed in that item of the domestic corporation prescribed in that paragraph is a day before October 1, 2010 (including a day within the period on or after October 1, 2010 of a consolidated parent corporation business year that started before the Effective Date), the provisions then in force continue to govern. machine translation, not official **第二項** 十月新法人税法第五十七条第八項に規定する内国法人（平成二十二年十月一日以後に解散するものに限る。）の残余財産の確定の日が施行日前に開始した連結親法人事業年度の同年十月一日から当該連結親法人事業年度終了の日の前日までの期間内の日である場合における同項（第一号に係る部分に限る。）の規定の適用については、同号中「第八十一条の九第二項第一号に規定する特定連結子法人」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項（連結欠損金の繰越しに関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第八十一条の九第二項第二号（連結欠損金の繰越し）に規定する連結子法人」とする。 suppl-4221-6/art-19/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-19/par-2 With regard to the application of the provisions of Article 57, paragraph (8) of the Corporation Tax Act as Amended for October (limited to the part pertaining to item (i)) in the case where the date of the determination of residual assets of the domestic corporation prescribed in that paragraph (limited to one that dissolves on or after October 1, 2010) is a day within the period from October 1, 2010 to the day preceding the last day of a consolidated parent corporation business year that started before the Effective Date, the phrase "specified consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (i)" in that item is deemed to be replaced with "consolidated subsidiary corporation prescribed in Article 81-9, paragraph (2), item (ii) (Carryover of Consolidated Losses) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 26, paragraph (4) (Transitional Measures Concerning Carryover of Consolidated Losses) of the Supplementary Provisions of that Act". machine translation, not official **第三項** 法人が施行日前に開始した連結親法人事業年度の期間（施行日以後に開始する連結親法人事業年度の平成二十二年九月三十日以前の期間を含む。）内に十月旧法人税法第五十七条第十項各号に規定する場合に該当した場合の当該各号に掲げる欠損金額については、なお従前の例による。 suppl-4221-6/art-19/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-19/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-19/par-3 With regard to the net operating loss listed in the relevant item in the case where a corporation fell under a case prescribed in any of the items of Article 57, paragraph (10) of the Corporation Tax Act Before the October Changes within the period of a consolidated parent corporation business year that started before the Effective Date (including the period on or before September 30, 2010 of a consolidated parent corporation business year starting on or after the Effective Date), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4221-6/art-19/par-1: 附則第二十九条 → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4221-6/art-29 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-29 - suppl-4221-6/art-19/par-2: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第二十六条第四項 → 法人税法 附則第二十六条第四項 (Supplementary Provisions, Article 26, paragraph (4)), suppl-4221-6/art-26/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/sub-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-114, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08